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ELAM v. COMMISSIONER OF INTERNAL REVENUE

No. 4379.

45 F.2d 337 (1930)

ELAM v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

December 8, 1930.

Attorney(s) appearing for the Case

Harvey J. Elam and Howard S. Young, both of Indianapolis, Ind., for petitioner.

G. A. Youngquist, Asst. Atty. Gen., and William Cutler Thompson and Sewall Key, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Dean P. Kimball, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before ALSCHULER and EVANS, Circuit Judges, and LINDLEY, District Judge.

EVANS, Circuit Judge.

Complaint is here made of the ruling of the Board of Tax Appeals (16 B. T. A. 1428) sustaining respondent in his determination of petitioner's 1922 and 1923 income taxes. Controversy arises solely out of petitioner's asserted exemptions or deductions which respondent disallowed. The sums sought to be deducted were received as compensation for services rendered either as a state court receiver or as attorney for other state court receivers.

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